Red аnd White Cоrpоrаtiоn completed construction of а Nuclear Facility on January 1, 2024. Construction costs were $30,000,000. Red and White is legally allowed to operate the facility for 30 years and must dismantle it and the end of this time period. Red and White estimates that the cost to dismantle the facility will be $2,000,000. The present value of the obligation to dismantle the nuclear facility is $198,760 (assuming an 8% discount rate). What journal entry(ies) should Red and White Corporation record on December 31, 2025? Round your answer to the nearest whole dollar.